If you are suffering, or about to suffer a significant hardship because of the way Internal Revenue laws are being carried out, you may ask for help from IRS's Problem Resolution Office of the Taxpayer Advocate's Office. The Taxpayer Advocate may issue a Taxpayer Assistance Order to suspend, delay, stop, or speed-up IRS actions when a person is suffering or about to suffer a significant hardship.

A significant hardship is something more than an inconvenience to you. IRS enforcement action, such as a levy on wages or a bank account, or the seizure of property, is NOT itself a significant hardship. Examples of significant hardship include the loss of housing, the shut-off of utilities, and being unable to obtain food, keep your job, or buy needed medication. Hardship refers to the way the law is applied to you and not to the law itself. Problem Resolution Officers do not have the authority to overrule the tax law.

You should first try to resolve tax problems with the IRS office that most recently contacted you. But, if an IRS action or inaction will cause you a significant hardship, you may apply for help in one of two ways. First, you may call the IRS at 1-800-829-1040, and ask that a Form 911, Application for Taxpayer Assistance Order to Relieve Hardship, be prepared for you.

Secondly, you may complete Form 911 yourself and send it to the Problem Resolution Officer for the IRS district in which you live. You may order Form 911 from your local IRS office or order by calling 1-800-829-3676. The Problem Resolution Officer will review your completed application and advise you of the action taken.

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